1. a. The predetermined overhead rate would be computed as follows:
Expected manufacturing overhead cost $2,200,000
Estimated direct labor-hours = 50,000 DLHs
=$44 per DLH
b. The unit product cost per pound, using the company’s present costing
system, would be:
Kenya
Dark Viet
Select
Direct materials (given) ... $4.50 $2.90
Direct labor (given) ... 0.24 0.24
Manufacturing overhead:
0.02 DLH × $44 per DLH... 0.88 0.88
Total unit product cost... $5.62 $4.02
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